https://www.taxtmi.com/caselaws?id=158316 The authorities could not insist on payment of turnover tax as a condition for issuing declaration forms where the assessment had not yet determined whether the goods were declared goods under section 14(iv)(xi) of the Central Sales Tax Act, 1956. The Tribunal noted that no clear finding had been recorded that the goods were not declared goods or were not steel tubes, so the immediate issue was limited to access to declaration forms. It directed issuance of the forms without requiring turnover tax payment until proper assessment proceedings ermine whether turnover tax is payable and the goods' character is established. en-us Wed, 21 Jun 1995 00:00:00 +0530 Mon, 21 Oct 2013 11:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158316 The authorities could not insist on payment of turnover tax as a condition for issuing declaration forms where the assessment had not yet determined whether the goods were declared goods under section 14(iv)(xi) of the Central Sales Tax Act, 1956. The Tribunal noted that no clear finding had been recorded that the goods were not declared goods or were not steel tubes, so the immediate issue was limited to access to declaration forms. It directed issuance of the forms without requiring turnover tax payment until proper assessment proceedings ermine whether turnover tax is payable and the goods' character is established. Case-Laws VAT and Sales Tax Wed, 21 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158316